American colonists widely believed that Britain had no authority to tax the colonists since the colonists had no elected representative in Parliament.

Authority to Tax

The legal and constitutional power granted to government entities to collect tariffs, duties, and taxes from individuals or organizations.

Elected Representative

An individual chosen through elections to act or speak on behalf of a larger group in a legislative or governmental capacity.

Parliament

A legislative body in a country that holds the authority to create laws and, often, to oversee the government.